Since many non-profit organizations began to commercialize to promote the employment opportunities for people with disabilities, they paid more attention on commercial market and seek to meet the needs of their members or clients. However, commercialization may lead non-profit organizations to shift away from the mission and goals, and focus on market instead of community needs. In order to solve the problems above, many non-profit organizations beg into develop into social enterprises.But the still have lots of challenges. The key reason is that non-profit organizations have to change their goals and governance structure when developing into social enterprises.This article aims at transformation of the disabled employment patterns, includes organization goals, management, and the appropriate policy since there are still few studies about the challenges.The data was collected via in-depth interviews with a non-profit organization for disabled people in Eastern Taiwan. The result shows : (1) Non-profit organization's goals were modified and expanded when developing into a social enterprise; (2) The challenges to the management in non-profit organization were lack of the ability to access resources, and may meet the crises of the board continuity;(3) The challenges in policy was lack of integration, may limit the development of social enterprises. At the end this study came up with some recommendations.